Commonwealth Consolidated Acts

FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986 - SECT 3

             (1)  In this Act, unless the contrary intention appears:

"Assessment Act" means the Fringe Benefits Tax Assessment Act 1986 .

"Commonwealth employee" means an employee of the Commonwealth.

"Department" means:

                     (a)  a Department of State;

                     (b)  a Department of the Parliament; or

                     (c)  an Executive Agency or Statutory Agency (within the meaning of the Public Service Act 1999 ).

"Entitlements Act" means the Veteran's Entitlements Act 1986.

"Finance Department" means the Department that:

                     (a)  deals with matters arising under section 1 of the Financial Management and Accountability Act 1997 ; and

                     (b)  is administered by the Finance Minister.

"Finance Minister" has the meaning given by the Income Tax Assessment Act 1997 .

"responsible Department" , in relation to the employment of a Commonwealth employee, means:

                     (a)  where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated under an annual Appropriation Act--the Department in respect of which the money was appropriated; and

                     (b)  where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated under an Act other than an annual Appropriation Act:

                              (i)  if the employee performs or performed the duties of that employment in, or in respect of, a Department--that Department; or

                             (ii)  in any other case--the Department of State administered by the Minister who administers the Act under which that money was appropriated, insofar as the Act appropriated that money; and

                     (c)  where the remuneration in respect of that employment is or was paid wholly or principally out of money appropriated by the Constitution--the Finance Department.

             (2)  Unless the contrary intention appears, an expression that is used in this Act and in the Assessment Act has the same meaning in this Act as it has in the Assessment Act.